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Official form guide
Form 14446-BN: 14446 (bn)
IRS Form 14446 (bn) is used by VITA/TCE sites to document assistance provided to taxpayers when they are not physically together, capturing site details, interview, and tax return information.
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IRS Form 14446-BN - 14446 (bn)
IRS Form 14446 (bn) is used by VITA/TCE sites to document assistance provided to taxpayers when they are not physically together, capturing site details, interview, and tax return information.
Risk Radar
Scan points- 1Failing to file Form 14446 when required leads to non‑compliance.
- 2Submitting the form without the site’s SIDN.
- 3Omitting the site manager’s name in Part I.
- 4Failing to record the interview method used.
- 5Leaving tax return information blank.
Plain English
Form 14446 records the help a VITA or TCE site gives a taxpayer who is not at the site. It lists the site’s information, how the interview was done, and the tax data collected. The form must be signed before it is sent.
Submission Date
- Filing date: 2023-12-27 22:10:28
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when the taxpayer and the VITA/TCE site are not physically together (off‑site assistance).
- Do not use it when the taxpayer visits the VITA/TCE site in person.
Form selector
Use this form or another form?
Off‑site VITA/TCE assistance required
Required to document remote assistance for taxpayers
✓ Verify taxpayer and site are not co‑located
Site manager changes after filing
Update the site manager name on the form
✓ Confirm the new manager’s name is entered correctly
Electronic filing of the taxpayer’s return
Check the E‑file indication box on the form
✓ Ensure the box is marked when filing electronically
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Site name
Site’s legal name · Form line for site name
Site identification number (SIDN)
Assigned SIDN number · Form line for SIDN
Taxpayer interview date/time
Date and method of interview (phone, online, etc.) · Section II, item 1
Taxpayer identification documents
Social Security number, ITIN, etc. · Section II, item 4
E‑file indication
Checkbox for electronic filing · Section II, item 11
Before you submit
- 1Verify the site name is entered exactly as recorded
- 2Confirm the SIDN matches the assigned number
- 3Check that the site manager’s name is correct
- 4Ensure the interview method and date/time are indicated
- 5Confirm taxpayer identification information is complete
- 6Mark the electronic filing checkbox if applicable
- 7Sign the form before submission
How to file this form
- 1Complete all site information fields and attach proof of site details
- 2Document interview details and attach supporting notes
- 3Attach required taxpayer identification documents
- 4Sign the form to certify accuracy
- 5Mail the completed form to the IRS address listed in the instructions
- 6Obtain a mailing receipt as proof of filing
Known limitations
- 1Form 14446 (bn) does not apply when the VITA/TCE site never meets the taxpayer in person — Form p.1
- 2Form 14446 (bn) does not apply when the taxpayer visits the VITA/TCE site in person — Form p.1
- 3Form 14446 (bn) is limited to VITA/TCE sites; it is not used by other tax assistance programs — Form p.1
- 4Off‑site assistance that is not a physical meeting is excluded from the form’s requirement — Form p.1
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 14446 (bn) is revised 11‑2023; the source does not point to a "latest information" page and provides no details on changes.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11‑2023
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1After you submit Form 14446 (bn), retain a complete copy in your VITA/TCE site records for at least three years.
- 2Confirm the edition date reads 11‑2023; if later revisions appear, verify that you used the most current version before filing.
- 3Ensure the signed form is kept securely, because the official source does not specify signature placement, and you may need it for audits.
- 4Because fee and mailing address are not stated in the official source, verify those details on the IRS website before sending the form.
Sources
- SRCForm p.1 — the form is for VITA/TCE sites documenting assistance when the taxpayer and site are not physically together.
- SRCForm p.1 — off‑site assistance does not require filing Form 14446 (bn).
- SRCForm p.1 — if the site never meets the taxpayer in person, the form is not required.
- SRCForm p.1 — if the taxpayer visits the site in person, the form is not required.
- SRCForm p.1 — the form is limited to VITA/TCE sites and not for other programs.
- SRCForm p.2 — outlines interview and documentation steps, confirming the form’s use for remote assistance.
Common confusion points
Do I need to file this form if I only spoke with the taxpayer by phone?
The source distinguishes off‑site assistance as not requiring the form.
→ Confirm that no physical meeting occurred; if none, no filing needed.
What if the taxpayer comes to my site but I also conduct a remote interview?
The source says when the taxpayer visits the site, the form is not required.
→ Verify that the in‑person visit happened; then you can skip the form.
Is this form required for non‑VITA/TCE volunteer programs?
The source specifies the form is for VITA/TCE sites only.
→ Check that your organization is a VITA or TCE program before using the form.
When is an “off‑site” considered a reason to file?
The source states off‑site assistance alone does not trigger filing.
→ Ensure the assistance was not just off‑site; if no physical meeting, no form.
If the taxpayer leaves the site after a brief interaction, do I need to file?
The source indicates that if the site was visited physically, filing is not required.
→ Confirm the taxpayer physically entered the site; if yes, no form needed.
Can I use this form for electronic filing of the taxpayer’s return?
The source describes the form’s purpose as documenting assistance, not filing the return itself.
→ Use the appropriate tax return form (e.g., 1040) for electronic filing.
Questions about IRS Form 14446-BN
What is IRS Form 14446-BN used for?
Form 14446 records the help a VITA or TCE site gives a taxpayer who is not at the site. It lists the site’s information, how the interview was done, and the tax data collected. The form must be signed before it is sent.
Who must file IRS Form 14446-BN?
VITA or TCE sites must file Form 14446 when they assist a taxpayer who is not physically present at the site.
What information does IRS Form 14446-BN require?
The form collects the site’s name, address, SIDN, manager’s name, interview method, taxpayer’s tax return details, and verification of assistance.
How do I complete IRS Form 14446-BN?
The site completes Part I with its name, address, and SIDN, then adds the manager’s name. Part II records the interview method, taxpayer’s tax return data, and verification steps. The form is signed by the site representative before submission.
Do I need to file this form if I only spoke with the taxpayer by phone?
The source distinguishes off‑site assistance as not requiring the form. Confirm that no physical meeting occurred; if none, no filing needed.
What if the taxpayer comes to my site but I also conduct a remote interview?
The source says when the taxpayer visits the site, the form is not required. Verify that the in‑person visit happened; then you can skip the form.
Is this form required for non‑VITA/TCE volunteer programs?
The source specifies the form is for VITA/TCE sites only. Check that your organization is a VITA or TCE program before using the form.
When is an “off‑site” considered a reason to file?
The source states off‑site assistance alone does not trigger filing. Ensure the assistance was not just off‑site; if no physical meeting, no form.
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